OKVED: retail trade in non-food goods. OKVED codes for retail trade

Retail (retail - English "retail", "retail", "piece"), retail - a type of business for the sale of goods and services in small quantities or individually. Such trade is carried out through retail enterprises.

The object is the buyer who purchases the goods. The goods in this case is intended only for personal use, home or family, and is not related to the conduct of business.

The subject in this situation is the seller.

This kind of activity is most popular in the modern world of business. Huge opportunities for attracting customers and large margins + demand, which give the maximum profit, make retail attractive.

Features

The sale of goods in retail is carried out through retail enterprises. For their operation, a large staff is required, as well as significant areas associated with the dense laying of a large number of goods in the hall and large inventory.

In order to cover costs and make a profit, use margin (trade margin). Its magnitude is regulated by a general state price adjustment, the state of the market. This applies only to certain categories of goods, and for those that do not apply to this list, the mark-up can be from 30% or even more than 200%.

In order for the fact of purchase to be confirmed, the enterprise must use a cash register. The exception is sales through vending machines or sales, in which cash registers can not be used. The device, which is used in retail, should print 2 checks at once. One of them gets the buyer, and the second is kept by the seller.

Information in check

Checks issued as a result of the purchase must contain information useful to both the buyer and the seller.

Should be specified:

• The name of the trading enterprise where the purchase was made;
• The cost of the purchased goods or services;
• The amount of VAT with an indication of the rate;
• Date of sale and time.

The check can also contain a list of goods that have been purchased. If it does not exist, an invoice may be attached to the purchase, indicating the goods purchased.

Checks can serve as a protection, both for the customer and for the seller. In the event of conflict situations (a detected shortage, a discrepancy in the price stated in the check), each party has a proof of the correctness. And in court cases that arise on the initiative of clients, a check is the only opportunity for the store to prove its case and maintain its image.

Sections of the classifier

Each class of business in the classifier has its own codes assigned to specific sections.

Section G contains a description of wholesale and retail trade, as well as repair of motor vehicles and motorcycles.

The latest changes, which are relevant at the moment, were introduced on 1.01.2017. At the beginning of the year, a transition to OKVED was carried out.

Code structure:

• W is a class;
• U. U is a subclass;
• UU.UU - group;
• VY.YY.Y is a subgroup;
• U.U.UU - a kind.

According to OKVED, wholesale and retail trade in non-food goods is in section 52. The content of the section consists of listing activities that are associated with different types of trade.

Classifier OKVED 52 section "Retail" contains a breakdown into subclasses.

52.1. In simple stores that are not special.

52.2. Food.

52.3. Perfumery, cosmetic products and medical.

52.4. Other trade in special stores.

52.5. Trade b. Y. Goods in the store.

52.6. Sale outside the store.

52.7. Repair of personal items and household products.

Classifier OKVED retail trade and wholesale is classified in different sub-sections.

Content of the section

The codes of OKVED retail and wholesale trade are divided into sections.

Section G contains retail and wholesale trade without the transformation of goods of any kind, as well as services that sell goods accompany. Trade in this case is the final stage of the distribution of goods. Also in this group gets repair of cars and motorcycles. It is worth noting that the sale without conversion is a standard action, such as the classification of goods, sorting, ordering, mixing, spilling, repacking wholesale into small lots, storing frozen or chilled products.

Content of the grouping

In classifier OKVED 52 - retail trade. The section contains grouping.

45 grouping includes activities that are related to the sale, as well as the repair of cars or motorcycles. 46 and 47 include all activities that involve sales. The main difference between 46 and 47 (wholesale and retail) is based on the prevalence of a particular type of buyer in each group.

Wholesale trade is in resale without conversion b. Y. Or new goods to sellers, legal entities, wholesalers. It can also involve attracting agents for the sale or purchase of goods.

The grouping 46 includes the type of companies whose main activity is wholesale trade with the acquisition of rights to the goods they sell. For example, they are distributors that work for producers, importers or exporters. These include sales offices, agents, brokers, commission agents, associations of buyers that are connected with the agricultural market.

Often, wholesale traders themselves bring the goods in a presentable condition, collect, and also sort it into small lots. Similarly, they cool, store, deliver and install (install) goods and stimulate the formation of new brands and sales growth.

The classifier is a universal thing. Each section consists of a detailed description of activities that you can do. There is even a section in OKVED "Retail trade in other non-food goods."

Trade in goods not for food

Goods that are not intended for consumption are called non-food. These products include everything that can not be used to eat animals or people, or anything that is not suitable for cooking.

According to OKVED, retail trade in non-food goods has code 46.4. The section called "Wholesale non-food consumer goods" is called and contains a wide range of activities.

Among them trade:

• Household articles, including textiles;
• Clothing;
• Underwear;
• Fur products;
• Accessories, headdresses;
• Headdresses made of leather;
• Shoes;
• Shoes from any material;
• Household electrical goods;
• Household appliances, as well as sewing machines;
• Radio and television equipment;
• Photographic, as well as optical equipment;
• Electric heaters;
• Electrical household appliances.

Section 46

Each section contains a list of activities that are applicable to it.

For example, section 46 contains a description of wholesale trade, except for the sale of motorcycles and vehicles.

Subsection OKVED retail trade in non-food goods is in section 47.

In each of them, it is detailed in which type of store it is possible to engage in one or another activity, in what volumes to sell, what quality can be the goods (used or new).

For example, 47.78. In the description of the section, other retail trade is indicated, which is carried out in special stores.

The grouping contains a retail sale:

• Photographic equipment, optical or measuring instruments;
• Services of specialists in optics;
• Souvenirs, handicrafts, objects of a religious nature;
• Services for commercial galleries;
• Liquid fuel oil, gas in cylinders, coal, wood fuel;
• Weapons, as well as ammunition;
• Numismatic and philatelic goods;
• Non-food products that are not included in other groups;
• In commercial galleries.

Trade in the market

There are in the classifier codes OKVED retail trade in the wound and non-stationary store. This is the code 47.8.

It includes retailing a large assortment of new or used goods. Goods. Usually such activities are conducted with the placement of goods in a kiosk or tent, car dealer. In the market or along the road.

Subsection 47.78.9 corresponds to the code of OKVED "Retail trade in non-food goods", which were not included in other subgroups.

How to choose a section?

When starting a business, it is necessary to choose the correct codes for OKVED.

In order to do this, you need to select a section and subsection by description, and in the sub-section you must determine the type of activity you need. To submit the correct application for registration, use only those codes in which four characters and more. Applications with three-digit codes are not accepted.

The number of codes that can be specified is unlimited. But you need to choose some basic category of activity, since it must be the revenue share of at least 60% of the total income in this type of activity.

For example, according to OKVED, retail trade in non-food goods can be carried out both through retail outlets and through wholesale outlets.

Retail trade through multipurpose assortment stores is a subclass of OKVED 47.1 - OKVED 47.7. Retail trade, produced outside stores - OKVED 47.8 and OKVED 47.9.

Subclasses

In subclass 46.7, retail trade in non-food items of a cultural and entertaining nature, carried out through special shops, is indicated in the OKVED.

In this case, each code corresponds to different activities.

Retail trade in books in special stores - code 47.61, and retail trade in pens, pencils, paper - this is code 47.62.

This detailed description is attached to each section and each code.

Trade in other goods

In the classifier there is a code OKVED 52.48.39 - specialized retail trade in other non-food goods. This category falls into any type of activity that is not mentioned in any other section.